transportation of goods

213 views 4 replies
transportation of export consignment from India to outside india by air and water weather gst is exempt or payable?
Replies (4)

Transportation of goods by an aircraft from customs station of clearance in India to a place  outside India is exemted from GST vide entry No. 19A of Notification No. 12/2017 - CT (rate) and 

 Transportation of goods by vessel from customs station of clearance in India to a place  outside India is exemted from GST vide entry No. 19B of Notification No. 12/2017 - CT (rate).

The exemption under both the above entries is applicable only till 30th September 2019.  

As per Notification 14/2018 CT (R) yes its exempted under sunset clause till 30/09/2019 by an aircraft/ Vessel from customs station of clearance in India to a place outside India.
by vessel it's exempted
by airway it's taxable
don't be too sweet fir other ~ indian government

Even airways it is exempted. You can refer the above quoted entries. 


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register